Get 3 Yrs of CCI Pro Membership at Greater Value. Subscribe Now!

ITR 2 Secondment salary income disclosure

537 views

Save Share

Nikhil T

44 Points Posted on 30 July 2024

In case of a resident, how to disclose salary income received when exercising employment (on secondment) in Switzerland?

Employee on secondment to Swiss subsidiary and received salary there.

Under article 15 of india-swiss dtaa, such income is taxable where employment is exercised.

In FI schedule of the ITR 2, there is no option to show that such income is not taxable in India. How to make disclosure in such a case?

Replies (2)

Quick Summary

This discussion addresses how resident individuals should disclose salary income earned while on secondment to a Swiss subsidiary. The core issue is how to report this income in the ITR 2, particularly when Article 15 of the India-Switzerland DTAA suggests it's taxable in Switzerland. The advice given is to include the income in the computation and claim a deduction under Section 90/91 of the DTAA, rather than seeking to list it as non-taxable in India.

CA Aakarsh Jain

4330 Points Posted on 30 July 2024

Hi, if you are a resident, then you need to add that income in your computation and then take deduction as per section 90/91 of DTAA.

Please find further details in your inbox.

Nikhil T

44 Points Posted on 30 July 2024

Thanks! I could not find any message in the inbox.

Under article 15 won't this income not be taxable at all and hence should be included in schedule exempt income ( also has a field for income not taxable under dtaa)?